Complete guide to Japan's departure tax and exit tax for foreigners. Learn about the ¥1,000 tourist tax (rising to ¥3,000 in 2026), the capital gains exit tax affecting high-net-worth residents, eligibility requirements, and practical filing tips.

Japan Departure Tax and Exit Tax for Foreigners: The Complete Guide

Planning to leave Japan? Whether you're wrapping up a short trip or ending years of residency, you need to understand the tax obligations that come with departing the country. Japan has two distinct "departure taxes" that affect foreigners in very different ways — and knowing which one applies to you can save you from costly surprises.

This guide breaks down both taxes clearly: the simple departure tax every traveler pays, and the more complex exit tax targeting high-net-worth residents. We'll also cover the major changes coming in 2026 and exactly what you need to do before your flight.

The Two Types of Japan Departure Tax Explained

Many people confuse Japan's two departure-related taxes, but they are completely different in scope, amount, and who they affect.

The International Tourist Tax (出国税, shukoku-zei) is a flat fee paid by virtually every person leaving Japan by air or sea. It's simple, automatic, and relatively small — currently ¥1,000 per person, built into your ticket price.

The Capital Gains Exit Tax (出国時課税, shukokujikozei) is an entirely different beast. It targets residents who have accumulated significant financial assets during their time in Japan. This tax is calculated on unrealized gains in your investment portfolio and can run into the tens of millions of yen.

Understanding which tax applies to you — or whether you're subject to both — is the first step in planning a smooth departure from Japan.

Tax Type	Who Pays	Amount	When Applied
International Tourist Tax	All travelers leaving Japan	¥1,000 (rising to ¥3,000 in July 2026)	Included in your ticket
Capital Gains Exit Tax	Residents with ¥100M+ in assets who lived in Japan 5+ years	15.315% on unrealized gains	At time of permanent departure
Consumption Tax Refund	Short-term visitors	Up to 10% refund on qualifying purchases	At airport departure

For a broader picture of how Japan taxes residents, see our Complete Guide to Taxes in Japan for Foreigners and the Complete Guide to Banking and Finance in Japan.

The International Tourist Tax: ¥1,000 Per Departure (Soon ¥3,000)

Japan's International Tourist Tax was introduced in January 2019 as a simple measure to fund tourism infrastructure improvements across the country. The ¥1,000 charge applies to virtually everyone leaving Japan, regardless of nationality, visa status, or length of stay.

Who Pays the International Tourist Tax?

The departure tax applies to:

All travelers leaving Japan by international flight or international ferry
Both tourists and residents — it doesn't matter if you've lived in Japan for 30 years or just visited for a weekend
All nationalities including Japanese citizens and foreign nationals
All cabin classes — business class and economy class passengers pay the same amount

The tax is automatically included in your international flight or ferry ticket price. You don't need to fill out any forms or pay separately at the airport. It's one of the most straightforward taxes in Japan's system.

Exemptions from the International Tourist Tax

A small group of travelers are exempt:

Transit passengers who do not pass through immigration
Passengers who were forced to return due to weather, mechanical problems, or other unavoidable circumstances
Crew members operating international flights or vessels
Infants under 2 years old (on airlines where they don't occupy a seat)

The 2026 Departure Tax Increase: ¥1,000 → ¥3,000

Japan's government announced a significant departure tax increase, set to take effect in July 2026. The tax will triple from ¥1,000 to ¥3,000 per person.

This decision came in response to Japan's overtourism crisis. Record numbers of international visitors — surpassing 30 million annually — have strained local infrastructure, caused overcrowding at popular sites, and created friction between tourists and residents.

Revenue from the tripled departure tax will fund:

Improved waste management facilities at tourist hotspots
Enhanced parking, restrooms, and visitor management systems
Reservation systems to distribute tourist traffic more evenly throughout the year
Public transportation upgrades connecting airports and tourist destinations

As a counterbalance for Japanese citizens, the government is considering reductions in passport application fees, though this remains under review.

For travelers making multiple trips to and from Japan, this increase adds up. A family of four making two round trips per year will pay ¥24,000 in departure taxes annually from 2026, compared to ¥8,000 under the current rate.

For comprehensive information on taxes that affect you as a foreign resident, Living in Nihon's Complete Tax and Tax Filing Guide for Foreigners in Japan is an excellent resource.

Japan's Capital Gains Exit Tax: What High-Net-Worth Residents Must Know

Japan's capital gains exit tax is one of the more consequential — and sometimes surprising — aspects of leaving Japan as a long-term resident. This tax was introduced in July 2015 for Japanese nationals and extended to foreign nationals on July 1, 2020.

The concept behind the exit tax is straightforward: Japan wants to tax unrealized capital gains that accumulated while you were a Japanese tax resident, before you leave and potentially avoid paying those taxes in Japan by becoming a resident of a lower-tax jurisdiction.

Do You Qualify for Japan's Exit Tax?

You are subject to Japan's capital gains exit tax only if all three conditions are met simultaneously:

1. Asset Threshold: You hold "target financial assets" with a total market value of ¥100 million (approximately USD $650,000–700,000) or more at the time of your departure.

2. Residency Duration: You have lived in Japan as a tax resident for more than 5 of the last 10 years prior to your departure date.

3. Visa Type: You held a Table 2 visa during your time in Japan (see the visa classification section below).

If you don't meet even one of these criteria, you are exempt from the exit tax entirely. Most foreigners working in Japan will not meet all three conditions — but those who do face significant tax liability.

Visa Classification: Table 1 vs. Table 2

This is one of the most misunderstood aspects of Japan's exit tax for foreigners. Your visa type determines whether your years of residence in Japan "count" toward the exit tax threshold.

Visa Category	Examples	Exit Tax Impact
Table 1 Visas (EXEMPT)	Engineer/Specialist in Humanities, Business Manager, Intra-company Transferee, Highly Skilled Professional, Student, Temporary Visitor	Years under these visas do NOT count toward the 5-year threshold
Table 2 Visas (SUBJECT TO TAX)	Permanent Resident, Spouse of Japanese National, Long-term Resident, Child of Japanese National	Years under these visas DO count toward the 5-year threshold

The Permanent Residency Trap: Many foreigners obtain Permanent Residency (PR) in Japan after working on a work visa for several years. Once you obtain PR, you switch from a Table 1 visa to a Table 2 visa. If you already have 5+ years of residency under Table 2 status AND hold ¥100M+ in financial assets, you become subject to the exit tax immediately if you decide to leave Japan permanently.

This is a critical consideration for long-term residents who hold significant investment portfolios and are contemplating a permanent move abroad.

What Assets Are Taxed?

The exit tax applies to "target financial assets," which are primarily securities:

Stocks and equity shares (Japanese and foreign)
Exchange-Traded Funds (ETFs)
Mutual funds and investment trusts
Government and corporate bonds
Stock options (including employee stock options)
Derivatives and futures contracts

Assets NOT subject to the exit tax:

Cash and bank deposits
Cryptocurrency (though crypto derivatives may be taxable — consult a specialist)
Real estate and property holdings
Physical assets (gold, art, collectibles)
Life insurance and annuities

This means that someone with ¥150 million split between real estate and savings accounts would likely NOT be subject to the exit tax, while someone with ¥110 million in a brokerage account would be.

How the Exit Tax Is Calculated

Japan's exit tax is calculated on unrealized capital gains at a rate of 15.315% (15% income tax + 0.315% special reconstruction income tax).

The calculation treats your departure as a "deemed sale" of all your taxable securities at market value. You pay tax on the difference between the current market value and your original purchase price.

Example:

You bought Japanese stocks for ¥20,000,000 five years ago
Those stocks are now worth ¥120,000,000 at the time of your departure
Unrealized gain: ¥100,000,000
Exit tax owed: ¥100,000,000 × 15.315% = ¥15,315,000

Even though you haven't sold a single share, you owe over ¥15 million in taxes on paper gains. This is why tax planning before departing Japan is so important for investors and business executives.

For guidance on the overall tax environment for foreign workers in Japan, check out For Work in Japan's Tax, Social Insurance, and Pension Guide for Foreigners.

Filing Requirements and Deadlines for the Exit Tax

If you are subject to Japan's exit tax, the filing process requires careful timing and attention to deadlines.

Before You Leave Japan

1. Appoint a Tax Agent (Zeimu Dairi-nin): Before departing Japan, you must submit a "Notification of Tax Agent" (税務代理人届出書) to the tax office. This person (usually a tax accountant) handles your tax affairs in Japan after you leave.

2. File Your Tax Return: You must file an income tax return for the year of departure. If you have appointed a tax agent, you have until March 15 of the year following your departure to file.

3. Pay or Defer: You must either pay the exit tax in full or set up a deferral arrangement (see below).

Tax Deferral: A Crucial Option

One of the most important features of Japan's exit tax system is the tax deferral option. Instead of paying the full exit tax before departure, you can choose to defer payment for up to 5 years (or up to 10 years in some circumstances).

To qualify for deferral, you must:

Appoint a tax agent before departing Japan
Provide collateral equal to the full tax amount (securities, real estate, or other assets)
File the required notifications with the tax office

This deferral is especially valuable if you plan to sell your assets gradually after leaving Japan, rather than facing a large lump-sum payment at departure.

The 5-Year Return Refund

Another important relief provision: if you return to Japan within 5 years after paying the exit tax and become a tax resident again, you may be eligible to revoke the exit tax assessment and receive a refund. This applies if you still hold the same financial assets that were originally taxed.

This provision acknowledges that the exit tax is fundamentally a departure measure — if you come back and resume your life in Japan, the purpose of the tax no longer applies.

For more context on how taxes fit into the broader picture of living in Japan, see our Complete Guide to Daily Life in Japan for Foreigners.

Practical Tax Planning Tips Before Leaving Japan

Whether you're subject to the exit tax or not, there are several important financial steps to take before leaving Japan permanently.

For Everyone Leaving Japan

1. File a Final Tax Return (確定申告) If you were employed in Japan, your employer handled income tax withholding. But as a departing resident, you need to file a final return for your last year in Japan, reporting all income up to your departure date. This return is due by March 15 of the following year.

2. Close or Transfer Bank Accounts Japanese banks have specific procedures for non-residents. Some banks will close your account if you lose your Japanese address; others allow non-resident accounts with restrictions. Decide in advance what you want to do with your Japanese bank accounts.

3. Cancel or Export Your Pension Contributions If you contributed to Japan's public pension system (Nenkin) and are not a citizen of a country with a social security agreement with Japan, you may be eligible to claim a lump-sum withdrawal payment (脱退一時金) within 2 years of leaving Japan.

4. Deregister from Your Municipality You should notify your local municipal office (ward office) of your departure. This affects residency tax (住民税) calculations and is required by law.

5. Handle the Departure Tax Automatically The ¥1,000 (soon ¥3,000) tourist departure tax is already included in your ticket price — no action needed.

For High-Net-Worth Residents Subject to Exit Tax

Consult a tax professional 6–12 months before departure — exit tax planning requires time
Review your portfolio allocation — consider whether repositioning assets (e.g., converting securities to real estate, which is not subject to exit tax) makes financial sense
Understand your treaty rights — Japan has tax treaties with many countries that may affect how your exit tax is calculated or credited in your home country
Consider the deferral option — if your assets are illiquid or you expect to sell gradually, deferral can significantly ease cash flow pressure
Document your acquisition costs carefully — the exit tax is calculated on gains from your purchase price, so accurate records are essential

For additional guidance tailored to IT professionals and career-focused foreigners navigating Japan's financial system, Ittenshoku's IT Career Money and Legal Knowledge Guide offers relevant insights.

Common Questions About Japan's Departure and Exit Taxes

Does the departure tax apply if I'm just taking a short trip abroad?

The ¥1,000 International Tourist Tax applies every time you leave Japan by international flight or ferry, including short trips. If you're a resident making multiple trips per year, you'll pay the departure tax each time.

I've lived in Japan for 3 years on a work visa. Am I subject to the exit tax?

Almost certainly not. First, your work visa is likely a Table 1 visa, meaning your years in Japan don't count toward the 5-year residency threshold. Second, you would need over ¥100 million in securities to qualify. Most foreign workers in Japan are not subject to the capital gains exit tax.

What if I have permanent residency and substantial investments?

If you hold PR (a Table 2 visa) and have been in Japan for 5+ years with financial assets over ¥100 million, you are potentially subject to the exit tax. Consult a Japanese tax professional immediately to understand your exposure and planning options.

I'm a digital nomad — do I need to worry about exit tax?

If you've been living and working in Japan without a work visa (which could be a legal issue in itself), or on a tourist/temporary visitor visa, your time in Japan doesn't count toward the exit tax residency threshold. However, ensure your Japan tax residency status is clear before departure.

Will the departure tax increase affect my travel budget significantly?

At ¥3,000 per departure from July 2026, the increase is noticeable but manageable. A single round trip to another country adds ¥3,000 to your travel costs compared to ¥1,000 today. For frequent travelers, budgeting for this change makes sense.

Key Takeaways: Japan Departure Tax Summary

Japan's departure tax landscape has two very distinct components that affect foreigners differently:

The International Tourist Tax of ¥1,000 (rising to ¥3,000 in July 2026) is unavoidable for virtually all departing travelers and is handled automatically through your ticket price. No paperwork, no hassle.

The Capital Gains Exit Tax is a serious financial consideration for a smaller group: long-term residents with significant investment portfolios. With a rate of 15.315% on unrealized gains and a ¥100 million asset threshold, this tax can be substantial — but with proper planning, timing, and use of deferral options, its impact can be managed.

For most foreigners living and working in Japan on standard work visas, neither tax presents a major burden. But for permanent residents, high-net-worth expats, and executives with significant Japan-sourced investment gains, understanding these taxes is essential before finalizing any departure plans.

Japan Departure Tax and Exit Tax for Foreigners